• TAX AUTHORITIES PUBLISH ATTENTION POINTS TAX AUDIT CAMPAIGNS

TAX AUTHORITIES PUBLISH ATTENTION POINTS TAX AUDIT CAMPAIGNS

17 June 2013

The Belgian tax authorities announce on their website specific attention points in their tax audits. Even though the points listed below may not be of any surprise, the authorities wish to communicate transparently on the intended audits. In doing this, they hope to encourage taxpayers complying correctly with their tax obligations.

Closer attention is paid to the following issues:

  • Failure to file tax returns (zero tolerance for all taxpayers)
  • Splitting of property rights (abuse of usufruct rights to evade personal or corporate income tax)
  • Transfer pricing issues (calculations and invoicing)
  • Abuse of corporate structures
  • Hotel and catering industry (auditing a.o. VAT rates and turnover)
  • Foreign companies operating in the construction industry (auditing a.o. professional withholding tax on salary and the presence of a permanent establishment)
  • Lack of coherence between the reported data of legal entities.

These specific attention points do not detract the general tax audits of taxpayers.

Source: website of the Federal Public Service Finance
Dutch: http://financien.belgium.be/nl/Actueel/20130614_aankondiging_controleacties.jsp?referer=tcm:306-226390-64  
French: http://finances.belgium.be/fr/Actualites/20130614_aankondiging_controleacties.jsp